| 1 | A bill to be entitled |
| 2 | An act relating to high school work experience; creating |
| 3 | s. 1003.496, F.S.; requiring each district school board to |
| 4 | adopt policies and procedures for a High School to |
| 5 | Business Career Enhancement Program through which student |
| 6 | internships shall be offered in each school district; |
| 7 | providing internship requirements; authorizing corporate |
| 8 | income tax credits for business partners providing paid |
| 9 | student internships; requiring the Department of Revenue |
| 10 | to adopt by rule procedures and forms for the receipt of |
| 11 | tax credits; providing an effective date. |
| 12 |
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| 13 | WHEREAS, student learning outside of the classroom, as well |
| 14 | as student learning in the classroom, is critical to success |
| 15 | later in life, and |
| 16 | WHEREAS, students who have an interest in a particular |
| 17 | career path are often discouraged from pursuing such careers due |
| 18 | to the lack of high school classes in the career field, and |
| 19 | WHEREAS, high school student participation in an internship |
| 20 | may provide an experience that will cultivate a student's |
| 21 | interest or talent and may be used to supplement a student's |
| 22 | high school major, and |
| 23 | WHEREAS, participation in an internship can be a good |
| 24 | educational tool and provide employment opportunities after high |
| 25 | school or college graduation, and |
| 26 | WHEREAS, participation in an internship will increase the |
| 27 | connections of a high school student to business and the |
| 28 | community, and |
| 29 | WHEREAS, participation in an internship may be the |
| 30 | motivation to pursue higher education in a particular field, and |
| 31 | WHEREAS, partnerships between schools and businesses that |
| 32 | offer internships to high school students will help employers |
| 33 | find and train workers and help young people prepare for success |
| 34 | in college, careers, and life, and |
| 35 | WHEREAS, businesses benefit by training student interns in |
| 36 | their business methods and form a connection between the |
| 37 | business and the student that may keep talented students in the |
| 38 | state, and |
| 39 | WHEREAS, Florida seeks to be on the cutting edge of a trend |
| 40 | among American businesses to offer internships to give high |
| 41 | school students true career experience, and |
| 42 | WHEREAS, a business incentive through use of a tax credit |
| 43 | for employers who provide internships for high school students |
| 44 | will benefit both the students and the employers, NOW, |
| 45 | THEREFORE, |
| 46 |
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| 47 | Be It Enacted by the Legislature of the State of Florida: |
| 48 |
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| 49 | Section 1. Section 1003.496, Florida Statutes, is created |
| 50 | to read: |
| 51 | 1003.496 High School to Business Career Enhancement |
| 52 | Program.-- |
| 53 | (1) This section may be cited as the "High School to |
| 54 | Business Career Enhancement Act." |
| 55 | (2) Each district school board shall adopt policies and |
| 56 | procedures for a High School to Business Career Enhancement |
| 57 | Program through which high school student internships shall be |
| 58 | offered in each school district based on partnerships developed |
| 59 | with businesses in the community. An internship shall be |
| 60 | coordinated with the career goals of each student participant |
| 61 | and shall include a student evaluation each semester by the |
| 62 | employer offering the internship to monitor the academic value |
| 63 | of the internship using criteria established by each district |
| 64 | school board. |
| 65 | (3)(a) Employers who partner with a school district to |
| 66 | provide paid internships shall receive tax credits as provided |
| 67 | in this subsection as an incentive to participate in the High |
| 68 | School to Business Career Enhancement Program. A student |
| 69 | participant may not be required to work more than 20 hours per |
| 70 | week at a business during the internship. |
| 71 | (b) Any employer who provides at least one internship at |
| 72 | the business for a high school student for one semester for |
| 73 | which the student is paid the Florida minimum wage is eligible |
| 74 | for a credit against any taxes imposed on the employer under |
| 75 | chapter 220 for the tax year in which the internship is provided |
| 76 | equal to 50 percent of the total wages paid to the student |
| 77 | during the internship. A business may claim credits under this |
| 78 | paragraph for up to four internships each year. The Department |
| 79 | of Revenue shall adopt by rule procedures and forms for granting |
| 80 | claims by businesses for the tax credit authorized by this |
| 81 | paragraph. |
| 82 | Section 2. This act shall take effect July 1, 2007. |