Florida Senate - 2010                                    SB 2224
       
       
       
       By Senator Siplin
       
       
       
       
       19-00302A-10                                          20102224__
    1                        A bill to be entitled                      
    2         An act relating to job opportunities for youth;
    3         providing legislative intent to support statewide
    4         vocational training and placement provided to at-risk
    5         youth through the Jobs for Florida’s Graduates
    6         program; requiring that a proposal for funding a
    7         statewide summer program for youth employment be
    8         submitted to the Florida Endowment Foundation for
    9         Florida’s Graduates; providing criteria concerning the
   10         proposal; requiring a report to the Legislature;
   11         providing for the Florida Endowment Foundation for
   12         Florida’s Graduates to be the fiscal agent for the
   13         Jobs for Florida’s Graduates program; amending s.
   14         561.121, F.S.; revising the percentage of monthly
   15         collections of the excise taxes on alcoholic beverages
   16         to be deposited into the Alcoholic Beverage and
   17         Tobacco Trust Fund; requiring a certain percentage of
   18         net collections to be deposited into the Grants and
   19         Donations Trust Fund within the Florida Endowment
   20         Foundation for Florida’s Graduates to operate the
   21         statewide summer program for youth employment;
   22         amending s. 563.05, F.S.; revising the excise tax
   23         amount payable by manufacturers, distributors, and
   24         vendors of malt beverages; creating s. 563.09, F.S.;
   25         providing a tax credit against certain taxes on
   26         alcoholic beverages for a business that employs youth
   27         during the summer under an internship program;
   28         providing an effective date.
   29  
   30  Be It Enacted by the Legislature of the State of Florida:
   31  
   32         Section 1. Jobs for Florida’s Graduates; legislative
   33  intent; statewide program; fiscal oversight.—
   34         (1)It is the intent of the Legislature to provide support
   35  and funding for programs conducted by Jobs for Florida’s
   36  Graduates (JFG). JFG provides paid internships and educational
   37  and developmental skills to youth between 16 and 18 years of age
   38  who have significant family troubles, have significant school
   39  troubles, or have experienced drug or alcohol use, or both, or
   40  who exhibit predelinquent behavior.
   41         (2)In order to receive funding, JFG shall submit to the
   42  Florida Endowment Foundation for Florida’s Graduates, by
   43  September 1, 2010, a proposal for funding a statewide summer
   44  program for youth employment. The program shall include a summer
   45  internship of at least 8 weeks, student-selection criteria,
   46  required parental involvement, and followup during the school
   47  year. By January 1, 2011, and each January 1 thereafter, JFG
   48  shall provide to the President of the Senate and the Speaker of
   49  the House of Representatives a report that includes, but need
   50  not be limited to, an itemized list of program costs, the number
   51  and types of businesses or partnerships that provide summer
   52  internships, and the following statistics concerning the youth
   53  served by the program: high school retention and graduation
   54  rates, postsecondary education or vocational training, job
   55  placement, increase in basic skills, mastery of work and life
   56  skills, and increase or decrease in juvenile crime.
   57         (3)The Florida Endowment Foundation for Florida’s
   58  Graduates shall be the fiscal agent for the Jobs for Florida’s
   59  Graduates program.
   60         Section 2. Subsection (1) of section 561.121, Florida
   61  Statutes, is amended to read:
   62         561.121 Deposit of revenue.—
   63         (1) All state funds collected pursuant to ss. 563.05,
   64  564.06, and 565.12 shall be paid into the State Treasury and
   65  disbursed in the following manner:
   66         (a) 1.One and eight-hundred-fifty-thousandths Two percent
   67  of monthly collections of the excise taxes on alcoholic
   68  beverages established in ss. 563.05, 564.06, and 565.12 shall be
   69  deposited into the Alcoholic Beverage and Tobacco Trust Fund to
   70  meet the division’s appropriation for the state fiscal year.
   71         2.Six and nine-hundred-fifty-thousandths percent of net
   72  collections shall be deposited into the Grants and Donations
   73  Trust Fund within the Florida Endowment Foundation for Florida’s
   74  Graduates to operate the statewide youth summer employment
   75  program.
   76         (b) The remainder of the funds collected pursuant to ss.
   77  563.05, 564.06, and 565.12 shall be credited to the General
   78  Revenue Fund.
   79         Section 3. Section 563.05, Florida Statutes, is amended to
   80  read:
   81         563.05 Excise taxes on malt beverages.—As to malt beverages
   82  containing 0.5 percent or more of alcohol by volume, there shall
   83  be paid by all manufacturers, distributors, and vendors, as
   84  herein defined, a tax of 56 48 cents per gallon upon all such
   85  beverages in bulk or in kegs or barrels; and, when such
   86  beverages are sold in containers of less than 1 gallon, the tax
   87  will be 7 6 cents on each pint or fraction thereof in the
   88  container. However, the excise taxes required to be paid by this
   89  section upon malt beverages are not required to be paid upon
   90  such beverages when they are sold to post exchanges, ship
   91  service stores, and base exchanges located in military, naval,
   92  or air force reservations within this state.
   93         Section 4. Section 563.09, Florida Statutes, is created to
   94  read:
   95         563.09Tax credit for youth summer employment.—The
   96  following tax credits are allowed against the tax imposed under
   97  this chapter:
   98         (1)The sum of $2,400 annually for each paid, qualified
   99  internship provided during the summer by the taxpayer under the
  100  statewide JFG program. An internship tax credit of $200 shall be
  101  taken against monthly excise taxes as remitted and reported
  102  pursuant to s. 561.50. As used in this subsection, the term
  103  “qualified internship” means employment as an intern in the
  104  public, private, or not-for-profit employment sector. The
  105  internship should align with this state’s targeted industries or
  106  with high-skill or high-wage jobs as well as the intern’s
  107  individual career goals and may not include contact with
  108  alcoholic beverages.
  109         (2)Up to $5,000 annually for each academic or vocational
  110  postsecondary education scholarship provided by the taxpayer to
  111  a student who successfully completes a JFG internship. The tax
  112  credit shall be taken in 12 equal installments against monthly
  113  excise taxes as remitted and reported pursuant to s. 561.50.
  114         Section 5. This act shall take effect July 1, 2010.