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A bill to be entitled

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An act relating to the enterprise zone jobs tax credit;

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amending s. 212.096, F.S.; expanding the definition of

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"job" for purposes of the tax credit to include the

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employment of an employee by two or more corporations

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under certain circumstances; 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.  Paragraph (d) of subsection (1) of section

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212.096, Florida Statutes, is amended to read:

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     212.096  Sales, rental, storage, use tax; enterprise zone

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jobs credit against sales tax.--

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     (1)  For the purposes of the credit provided in this

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section:

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     (d)  "Job" means a full-time position, as consistent with

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terms used by the Agency for Workforce Innovation and the United

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States Department of Labor for purposes of unemployment

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compensation tax administration and employment estimation

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resulting directly from a business operation in this state. This

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term may not include a temporary construction job involved with

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the construction of facilities or any job that has previously

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been included in any application for tax credits under s.

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220.181(1). The term also includes employment of an employee

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leased from an employee leasing company licensed under chapter

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468 if such employee has been continuously leased to the employer

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for an average of at least 36 hours per week for more than 6

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months. The term also includes employment of an employee by two

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or more related corporations that participate in a common

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paymaster arrangement, as defined in s. 443.1216, if such

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employee is continuously employed within an enterprise zone in

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the operations of those corporations for an average of at least

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36 hours per week each month. All other requirements of this

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section apply to such employees and to such corporations.

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A person shall be deemed to be employed if the person performs

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duties in connection with the operations of the business on a

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regular, full-time basis, provided the person is performing such

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duties for an average of at least 36 hours per week each month.

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The person must be performing such duties at a business site

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located in the enterprise zone.

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     Section 2.  This act shall take effect July 1, 2008.