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A bill to be entitled

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An act relating to job opportunities for youth; providing

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legislative intent to support statewide vocational

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training and placement provided to at-risk youth through

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the Jobs for Florida's Graduates program; requiring that a

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proposal for funding a statewide summer program for youth

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employment be submitted to the Florida Endowment

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Foundation for Florida's Graduates, doing business as the

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Jobs for Florida's Graduates; providing criteria

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concerning the proposal; requiring a report to the

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Legislature; providing that the Florida Endowment

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Foundation for Florida's Graduates is a fiscal agent;

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amending s. 561.121, F.S.; revising the percentage of

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monthly collections of the excise taxes on alcoholic

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beverages to be deposited into the Alcoholic Beverage and

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Tobacco Trust Fund; requiring a certain percentage of net

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collections to be deposited into the Grants and Donations

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Trust Fund within the Florida Endowment Foundation for

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Florida's Graduates to operate the statewide summer

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program for youth employment; amending s. 563.05, F.S.;

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revising the excise tax amount payable by manufacturers,

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distributors, and vendors of malt beverages; creating s.

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563.09, F.S.; providing a tax credit against certain taxes

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on alcoholic beverages for a business that employs youth

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during the summer under an internship program; providing

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an effective date.

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

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     Section 1. Jobs for Florida's Graduates; legislative

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intent; statewide program; fiscal oversight.--

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     (1) It is the intent of the Legislature to provide support

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and funding for programs conducted by Jobs for Florida's

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Graduates (JFG). JFG provides paid internships, educational, and

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developmental skills to youth between 16 and 18 years of age who

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have significant family troubles; have significant school

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troubles; have experienced drug or alcohol use, or both; or

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exhibit predelinquent behavior.

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     (2) In order to receive funding, JFG shall submit to the

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Florida Endowment Foundation for Florida's Graduates, by

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September 1, 2008, a proposal for funding a statewide summer

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program for youth employment. The program shall include a summer

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internship of at least 8 weeks, student-selection criteria,

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required parental involvement, and followup during the school

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year. By January 1, 2009, and each January 1 thereafter, JFG

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shall provide to the President of the Senate and the Speaker of

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the House of Representatives a report that includes, but need not

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be limited to, an itemized list of program costs, the number and

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types of businesses or partnerships that provide summer

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internships, and the following statistics concerning the youth

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served by the program: high school retention and graduation

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rates, postsecondary education or vocational training, job

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placement, increase in basic skills, mastery of work and life

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skills, and increase or decrease in juvenile crime.

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     (3) The Florida Endowment Foundation for Florida's

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Graduates shall be the fiscal agent for the Jobs for Florida's

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Graduates program.

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     Section 2.  Subsection (1) of section 561.121, Florida

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Statutes, is amended to read:

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     561.121  Deposit of revenue.--

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     (1)  All state funds collected pursuant to ss. 563.05,

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564.06, and 565.12 shall be paid into the State Treasury and

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disbursed in the following manner:

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     (a)1. One and eight hundred fifty thousandths Two percent

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of monthly collections of the excise taxes on alcoholic beverages

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established in ss. 563.05, 564.06, and 565.12 shall be deposited

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into the Alcoholic Beverage and Tobacco Trust Fund to meet the

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division's appropriation for the state fiscal year.

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     2. Six and nine hundred fifty thousandths percent of net

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collections shall be deposited into the Grants and Donations

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Trust Fund within the Florida Endowment Foundation for Florida's

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Graduates to operate the statewide youth summer employment

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program.

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     (b)  The remainder of the funds collected pursuant to ss.

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563.05, 564.06, and 565.12 shall be credited to the General

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Revenue Fund.

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     Section 3.  Section 563.05, Florida Statutes, is amended to

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read:

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     563.05  Excise taxes on malt beverages.--As to malt

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beverages containing 0.5 percent or more of alcohol by volume,

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there shall be paid by all manufacturers, distributors, and

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vendors, as herein defined, a tax of 56 48 cents per gallon upon

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all such beverages in bulk or in kegs or barrels; and, when such

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beverages are sold in containers of less than 1 gallon, the tax

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will be 7 6 cents on each pint or fraction thereof in the

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container. However, the excise taxes required to be paid by this

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section upon malt beverages are not required to be paid upon such

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beverages when they are sold to post exchanges, ship service

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stores, and base exchanges located in military, naval, or air

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force reservations within this state.

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     Section 4.  Section 563.09, Florida Statutes, is created to

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read:

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     563.09 Tax credit for youth summer employment.--The

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following tax credits are allowed against the tax imposed under

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this chapter:

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     (1) The sum of $2,400 annually for each paid, qualified

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internship provided during the summer by the taxpayer under the

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statewide JFG program. An internship tax credit of $200 shall be

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taken against monthly excise taxes as remitted and reported

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pursuant to s. 561.50. As used in this subsection, the term

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"qualified internship" means employment as an intern in the

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public, private, or not-for-profit employment sector. The

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internship should align with this state's targeted industries or

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with high skill or high wage jobs as well as the intern's

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individual career goals and may not include contact with

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alcoholic beverages.

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     (2) Up to $5,000 annually for each academic or vocational

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postsecondary education scholarship provided by the taxpayer to a

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student who successfully completes a JFG internship. The tax

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credit shall be taken in 12 equal installments against monthly

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excise taxes as remitted and reported pursuant to s. 561.50.

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     Section 5.  This act shall take effect July 1, 2008.