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A bill to be entitled

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An act relating to a state work opportunity tax credit;

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amending s. 220.02, F.S.; revising legislative intent

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relating to application of certain corporate income tax

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credits; creating s. 220.1893, F.S.; providing an

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additional credit against the corporate income tax for

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businesses hiring certain persons under certain

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circumstances; providing requirements and limitations;

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requiring the Department of Revenue and the Agency for

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Workforce Innovation to adopt rules and establish certain

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guidelines; providing an effective date.

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

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     Section 1.  Subsection (8) of section 220.02, Florida

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Statutes, is amended to read:

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     220.02  Legislative intent.--

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     (8)  It is the intent of the Legislature that credits

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against either the corporate income tax or the franchise tax be

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applied in the following order: those enumerated in s. 631.828,

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those enumerated in s. 220.191, those enumerated in s. 220.181,

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those enumerated in s. 220.183, those enumerated in s. 220.182,

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those enumerated in s. 220.1895, those enumerated in s. 221.02,

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those enumerated in s. 220.184, those enumerated in s. 220.186,

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those enumerated in s. 220.1845, those enumerated in s. 220.19,

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those enumerated in s. 220.185, those enumerated in s. 220.187,

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those enumerated in s. 220.192, and those enumerated in s.

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220.193, and those enumerated in s. 220.1893.

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     Section 2.  Section 220.1893, Florida Statutes, is created

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to read:

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     220.1893 State work opportunity tax credit.--

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     (1)(a) Beginning January 1, 2009, there shall be allowed a

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credit against the tax imposed by this chapter to any business

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that hires a person who has been convicted of a felony if the

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hiring is within 3 years after that person's release from a state

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prison or to any business that hires a person who has been

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convicted of a felony and is on community control or probation,

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as defined by s. 948.001, for the commission of a felony.

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     (b)1. Except as provided in subparagraph 2., the credit

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shall be computed as 40 percent of the wages paid to the employee

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during each taxable period. The credit may be claimed for a

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maximum of five eligible employees per taxable period and may not

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exceed $2,400 per eligible employee.

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     2. For a small business or minority business enterprise, as

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defined in s. 288.703, the credit shall be computed as 50 percent

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of the wages paid to the employee during each taxable period. The

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credit may be claimed for a maximum of five eligible employees

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per taxable period and may not exceed $3,000 per eligible

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employee.

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     (2) When filing for a credit under this section, a business

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must apply for and receive certification from the Agency for

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Workforce Innovation that the employee for whom this credit is

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claimed is a person as described in paragraph (1)(a).

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     (3) The department and the agency shall adopt rules

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governing the manner and form of applications for the credit and

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may establish guidelines concerning the requisites for an

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affirmative showing of qualification for the credit under this

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section.

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     Section 3.  This act shall take effect upon becoming a law.