Senate Bill sb2458

    Florida Senate - 2007                                  SB 2458

    By Senator Crist





    12-1195-07                                              See HB

  1                      A bill to be entitled

  2         An act relating to high school work experience;

  3         creating s. 1003.496, F.S.; requiring each

  4         district school board to adopt policies and

  5         procedures for a High School to Business Career

  6         Enhancement Program through which student

  7         internships shall be offered in each school

  8         district; providing internship requirements;

  9         authorizing corporate income tax credits for

10         business partners providing paid student

11         internships; requiring the Department of

12         Revenue to adopt by rule procedures and forms

13         for the receipt of tax credits; providing an

14         effective date.

15  

16         WHEREAS, student learning outside of the classroom, as

17  well as student learning in the classroom, is critical to

18  success later in life, and

19         WHEREAS, students who have an interest in a particular

20  career path are often discouraged from pursuing such careers

21  due to the lack of high school classes in the career field,

22  and

23         WHEREAS, high school student participation in an

24  internship may provide an experience that will cultivate a

25  student's interest or talent and may be used to supplement a

26  student's high school major, and

27         WHEREAS, participation in an internship can be a good

28  educational tool and provide employment opportunities after

29  high school or college graduation, and

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






    Florida Senate - 2007                                  SB 2458
    12-1195-07                                              See HB




 1         WHEREAS, participation in an internship will increase

 2  the connections of a high school student to business and the

 3  community, and

 4         WHEREAS, participation in an internship may be the

 5  motivation to pursue higher education in a particular field,

 6  and

 7         WHEREAS, partnerships between schools and businesses

 8  that offer internships to high school students will help

 9  employers find and train workers and help young people prepare

10  for success in college, careers, and life, and

11         WHEREAS, businesses benefit by training student interns

12  in their business methods and form a connection between the

13  business and the student that may keep talented students in

14  the state, and

15         WHEREAS, Florida seeks to be on the cutting edge of a

16  trend among American businesses to offer internships to give

17  high school students true career experience, and

18         WHEREAS, a business incentive through use of a tax

19  credit for employers who provide internships for high school

20  students will benefit both the students and the employers,

21  NOW, THEREFORE,

22  

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

24  

25         Section 1.  Section 1003.496, Florida Statutes, is

26  created to read:

27         1003.496  High School to Business Career Enhancement

28  Program.--

29         (1)  This section may be cited as the "High School to

30  Business Career Enhancement Act."

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






    Florida Senate - 2007                                  SB 2458
    12-1195-07                                              See HB




 1         (2)  Each district school board shall adopt policies

 2  and procedures for a High School to Business Career

 3  Enhancement Program through which high school student

 4  internships shall be offered in each school district based on

 5  partnerships developed with businesses in the community. An

 6  internship shall be coordinated with the career goals of each

 7  student participant and shall include a student evaluation

 8  each semester by the employer offering the internship to

 9  monitor the academic value of the internship using criteria

10  established by each district school board.

11         (3)(a)  Employers who partner with a school district to

12  provide paid internships shall receive tax credits as provided

13  in this subsection as an incentive to participate in the High

14  School to Business Career Enhancement Program. A student

15  participant may not be required to work more than 20 hours per

16  week at a business during the internship.

17         (b)  Any employer who provides at least one internship

18  at the business for a high school student for one semester for

19  which the student is paid the Florida minimum wage is eligible

20  for a credit against any taxes imposed on the employer under

21  chapter 220 for the tax year in which the internship is

22  provided equal to 50 percent of the total wages paid to the

23  student during the internship. A business may claim credits

24  under this paragraph for up to four internships each year. The

25  Department of Revenue shall adopt by rule procedures and forms

26  for granting claims by businesses for the tax credit

27  authorized by this paragraph.

28         Section 2.  This act shall take effect July 1, 2007.

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