Senate Bill sb2448

    Florida Senate - 2003                                  SB 2448

    By Senator Miller





    18-1766-03

  1                      A bill to be entitled

  2         An act relating to the employment of former

  3         offenders; providing for issuing tax credit

  4         vouchers to businesses in this state that

  5         employ former offenders; providing the amount

  6         of the tax credit; requiring that the business

  7         document the employment; requiring the

  8         Department of Corrections to cooperate with

  9         employers in identifying former offenders who

10         have job skills and who are employable;

11         requiring the Department of Revenue to develop

12         forms and procedures for applying for the tax

13         credit; providing an effective date.

14  

15  Be It Enacted by the Legislature of the State of Florida:

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17         Section 1.  Employment incentive for former

18  offenders.--

19         (1)  In order to encourage the creation of jobs in this

20  state for former offenders, each business, as defined in

21  section 212.02, Florida Statutes, shall be issued a tax credit

22  voucher of $1,000 for use against any tax liability created

23  under chapter 212 or chapter 220, Florida Statutes, for each

24  former offender who is employed full time by the business

25  after July 1, 2003. The business must document that the

26  position is continuously filled for at least 12 full

27  consecutive months by a former offender, that the salary for

28  such position is at least $9 per hour, and that the former

29  offender performs duties in connection with the operations of

30  the business on a regular full-time basis for an average of at

31  least 36 hours per week each month throughout the year.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                                  SB 2448
    18-1766-03




 1         (2)  To assist in this program, the Department of

 2  Corrections shall cooperate with employers in identifying

 3  former offenders who have job skills and who are employable.

 4         (3)  A business may begin applying the credit against

 5  such taxes after the former offender has continuously filled

 6  the position for at least 12 consecutive months. If an

 7  eligible business has a credit larger than the amount owed the

 8  state on the tax return for the time period for which the

 9  credit is claimed, the amount of the credit for that time

10  period shall be limited to the amount owed the state on that

11  tax return.

12         (4)  A business may apply for the tax credit by

13  submitting an application to the Department of Revenue,

14  accompanied by an affidavit verifying the creation and filling

15  of such position and the position salary. The department shall

16  provide forms and a procedure for applying for, processing,

17  and issuing the credit.

18         Section 2.  This act shall take effect July 1, 2003.

19  

20            *****************************************

21                          SENATE SUMMARY

22    Provides tax credits for businesses that employ former
      offenders. Provides for the tax credit to be $1,000 for
23    each former offender who is employed full time for 12
      months. Requires the Department of Corrections to
24    identify former offenders who have job skills and who are
      employable. Requires the Department of Revenue to develop
25    forms and procedures for applying for the tax credit.

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CODING: Words stricken are deletions; words underlined are additions.