HB 0419 2003
1	A bill to be entitled
2	An act relating to military service family relief;
3	providing an act name; authorizing corporations to claim a
4	credit against certain taxes for salaries paid to military
5	reservists on active duty; providing a limitation;
6	providing requirements; amending s. 115.14, F.S.;
7	requiring certain employing authorities to supplement the
8	military pay of certain personnel under certain
9	circumstances; providing for retroactive operation;
10	providing an effective date.
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12	Be It Enacted by the Legislature of the State of Florida:
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14	Section 1.This act is the “Military Service Family Relief
15	Act.”
16	Section 2.CORPORATION TAX CREDITS FOR SALARY PAID TO
17	MILITARY RESERVISTS WHILE ON ACTIVE DUTY.--A corporation may
18	claim a credit against any corporate income tax liability or
19	sales tax liability in this state equal to any salary paid to a
20	military reservist while on active duty, as long as the salary
21	claimed for such person is not greater than the salary paid to
22	such person prior to being called to active duty minus the
23	amount of the military reservist’s active duty base pay and
24	benefit package. In order to claim the credit, the corporation
25	shall provide documentation of the income and military pay of
26	such person.
27	Section 3. Section 115.14, Florida Statutes, is amended to
28	read:
29	115.14 Employees.--All employees of the state, the several
30	counties of the state, and the municipalities or political
31	subdivisions of the state may, in the discretion of the
32	employing authority of such employee, be granted leave of
33	absence under the terms of this law; upon such leave of absence
34	being granted said employee shall enjoy the same rights and
35	privileges as are hereby granted to officials under this law,
36	insofar as may be. Notwithstanding the provisions of s. 115.09,
37	the employing authorityshallmaysupplement the military pay of
38	its officials and employees who are reservists called to active
39	military service for the first 30 days with full pay and,
40	thereafter, in an amount necessary to bring their total salary,
41	inclusive of their base military pay, to the level earned at the
42	time they were called to active military duty. The employing
43	authority may also, in its discretion, continue to provide any
44	health insurance and other existing benefits to such officials
45	and employees.
46	Section 4. This act shall take effect upon becoming a law
47	and shall operate retroactively to January 1, 2003.
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