| 1 | A bill to be entitled |
| 2 | An act relating to job opportunities for youth; providing |
| 3 | legislative intent to support statewide vocational |
| 4 | training and placement provided to at-risk youth through |
| 5 | the Jobs for Florida's Graduates program; requiring that a |
| 6 | proposal for funding a statewide summer program for youth |
| 7 | employment be submitted to the Florida Endowment |
| 8 | Foundation for Florida's Graduates; providing criteria |
| 9 | concerning the proposal; requiring a report to the |
| 10 | Legislature; providing for the Florida Endowment |
| 11 | Foundation for Florida's Graduates to be the fiscal agent |
| 12 | for the Jobs for Florida's Graduates program; amending s. |
| 13 | 561.121, F.S.; revising the percentage of monthly |
| 14 | collections of the excise taxes on alcoholic beverages to |
| 15 | be deposited into the Alcoholic Beverage and Tobacco Trust |
| 16 | Fund; requiring a certain percentage of net collections to |
| 17 | be deposited into the Grants and Donations Trust Fund |
| 18 | within the Florida Endowment Foundation for Florida's |
| 19 | Graduates to operate the statewide summer program for |
| 20 | youth employment; amending s. 563.05, F.S.; revising the |
| 21 | excise tax amount payable by manufacturers, distributors, |
| 22 | and vendors of malt beverages; creating s. 563.09, F.S.; |
| 23 | providing a tax credit against certain taxes on alcoholic |
| 24 | beverages for a business that employs youth during the |
| 25 | summer under an internship program; providing an effective |
| 26 | date. |
| 27 |
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| 28 | Be It Enacted by the Legislature of the State of Florida: |
| 29 |
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| 30 | Section 1. Jobs for Florida's Graduates; legislative |
| 31 | intent; statewide program; fiscal oversight.- |
| 32 | (1) It is the intent of the Legislature to provide support |
| 33 | and funding for programs conducted by Jobs for Florida's |
| 34 | Graduates (JFG). JFG provides paid internships and educational |
| 35 | and developmental skills to youth between 16 and 18 years of age |
| 36 | who have significant family troubles, have significant school |
| 37 | troubles, or have experienced drug or alcohol use, or both, or |
| 38 | who exhibit predelinquent behavior. |
| 39 | (2) In order to receive funding, JFG shall submit to the |
| 40 | Florida Endowment Foundation for Florida's Graduates, by |
| 41 | September 1, 2010, a proposal for funding a statewide summer |
| 42 | program for youth employment. The program shall include a summer |
| 43 | internship of at least 8 weeks, student-selection criteria, |
| 44 | required parental involvement, and followup during the school |
| 45 | year. By January 1, 2011, and each January 1 thereafter, JFG |
| 46 | shall provide to the President of the Senate and the Speaker of |
| 47 | the House of Representatives a report that includes, but need |
| 48 | not be limited to, an itemized list of program costs, the number |
| 49 | and types of businesses or partnerships that provide summer |
| 50 | internships, and the following statistics concerning the youth |
| 51 | served by the program: high school retention and graduation |
| 52 | rates, postsecondary education or vocational training, job |
| 53 | placement, increase in basic skills, mastery of work and life |
| 54 | skills, and increase or decrease in juvenile crime. |
| 55 | (3) The Florida Endowment Foundation for Florida's |
| 56 | Graduates shall be the fiscal agent for the Jobs for Florida's |
| 57 | Graduates program. |
| 58 | Section 2. Subsection (1) of section 561.121, Florida |
| 59 | Statutes, is amended to read: |
| 60 | 561.121 Deposit of revenue.- |
| 61 | (1) All state funds collected pursuant to ss. 563.05, |
| 62 | 564.06, and 565.12 shall be paid into the State Treasury and |
| 63 | disbursed in the following manner: |
| 64 | (a) 1. One and eight-hundred-fifty-thousandths Two |
| 65 | percent of monthly collections of the excise taxes on alcoholic |
| 66 | beverages established in ss. 563.05, 564.06, and 565.12 shall be |
| 67 | deposited into the Alcoholic Beverage and Tobacco Trust Fund to |
| 68 | meet the division's appropriation for the state fiscal year. |
| 69 | 2. Six and nine-hundred-fifty-thousandths percent of net |
| 70 | collections shall be deposited into the Grants and Donations |
| 71 | Trust Fund within the Florida Endowment Foundation for Florida's |
| 72 | Graduates to operate the statewide youth summer employment |
| 73 | program. |
| 74 | (b) The remainder of the funds collected pursuant to ss. |
| 75 | 563.05, 564.06, and 565.12 shall be credited to the General |
| 76 | Revenue Fund. |
| 77 | Section 3. Section 563.05, Florida Statutes, is amended to |
| 78 | read: |
| 79 | 563.05 Excise taxes on malt beverages.-As to malt |
| 80 | beverages containing 0.5 percent or more of alcohol by volume, |
| 81 | there shall be paid by all manufacturers, distributors, and |
| 82 | vendors, as herein defined, a tax of 56 48 cents per gallon upon |
| 83 | all such beverages in bulk or in kegs or barrels; and, when such |
| 84 | beverages are sold in containers of less than 1 gallon, the tax |
| 85 | will be 7 6 cents on each pint or fraction thereof in the |
| 86 | container. However, the excise taxes required to be paid by this |
| 87 | section upon malt beverages are not required to be paid upon |
| 88 | such beverages when they are sold to post exchanges, ship |
| 89 | service stores, and base exchanges located in military, naval, |
| 90 | or air force reservations within this state. |
| 91 | Section 4. Section 563.09, Florida Statutes, is created to |
| 92 | read: |
| 93 | 563.09 Tax credit for youth summer employment.-The |
| 94 | following tax credits are allowed against the tax imposed under |
| 95 | this chapter: |
| 96 | (1) The sum of $2,400 annually for each paid, qualified |
| 97 | internship provided during the summer by the taxpayer under the |
| 98 | statewide JFG program. An internship tax credit of $200 shall be |
| 99 | taken against monthly excise taxes as remitted and reported |
| 100 | pursuant to s. 561.50. As used in this subsection, the term |
| 101 | "qualified internship" means employment as an intern in the |
| 102 | public, private, or not-for-profit employment sector. The |
| 103 | internship should align with this state's targeted industries or |
| 104 | with high-skill or high-wage jobs as well as the intern's |
| 105 | individual career goals and may not include contact with |
| 106 | alcoholic beverages. |
| 107 | (2) Up to $5,000 annually for each academic or vocational |
| 108 | postsecondary education scholarship provided by the taxpayer to |
| 109 | a student who successfully completes a JFG internship. The tax |
| 110 | credit shall be taken in 12 equal installments against monthly |
| 111 | excise taxes as remitted and reported pursuant to s. 561.50. |
| 112 | Section 5. This act shall take effect July 1, 2010. |