| 1 | A bill to be entitled |
| 2 | An act relating to the employment of former offenders; |
| 3 | providing for issuing tax credit vouchers to businesses in |
| 4 | this state that employ former offenders; providing the |
| 5 | amount of the tax credit; requiring that the business |
| 6 | document the employment; excluding certain offenders; |
| 7 | requiring the Department of Corrections to cooperate with |
| 8 | employers in identifying former offenders who have job |
| 9 | skills and who are employable; requiring the Department of |
| 10 | Revenue to develop forms and procedures for applying for |
| 11 | the tax credit; providing an effective date. |
| 12 |
|
| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
|
| 15 | Section 1. Employment incentive for former offenders.-- |
| 16 | (1) In order to encourage the creation of jobs in this |
| 17 | state for former offenders, each business, as defined in s. |
| 18 | 212.02, Florida Statutes, shall be issued a tax credit voucher |
| 19 | of $1,500 for use against any tax liability created under |
| 20 | chapter 212 or chapter 220, Florida Statutes, for each former |
| 21 | offender who is employed full time by the business after July 1, |
| 22 | 2007. The business must document that the position is |
| 23 | continuously filled for at least 12 full consecutive months by a |
| 24 | former offender, that the salary for the position is at least $9 |
| 25 | per hour, and that the former offender performs duties in |
| 26 | connection with the operations of the business on a regular |
| 27 | full-time basis for an average of at least 36 hours per week |
| 28 | each month throughout the year. This section does not apply to |
| 29 | employment of a former offender who has committed a capital |
| 30 | felony or an offense ranked within offense level 10. |
| 31 | (2) To assist in this program, the Department of |
| 32 | Corrections shall cooperate with employers in identifying former |
| 33 | offenders who have job skills and who are employable. |
| 34 | (3) A business may begin applying the credit against such |
| 35 | taxes after the former offender has continuously filled the |
| 36 | position for at least 12 consecutive months. If an eligible |
| 37 | business has a credit larger than the amount owed the state on |
| 38 | the tax return for the time period for which the credit is |
| 39 | claimed, the amount of the credit for that time period is |
| 40 | limited to the amount owed the state on that tax return. |
| 41 | (4) A business may apply for the tax credit by submitting |
| 42 | an application to the Department of Revenue, accompanied by an |
| 43 | affidavit verifying the creation and filling of a position as |
| 44 | described in subsection (1) and the salary for the position. The |
| 45 | department shall provide forms and a procedure for applying for, |
| 46 | processing, and issuing the credit. |
| 47 | Section 2. This act shall take effect July 1, 2007. |