Florida Senate - 2011                                    SB 1376
       
       
       
       By Senator Smith
       
       
       
       
       29-01158A-11                                          20111376__
    1                        A bill to be entitled                      
    2         An act relating to employment of felons; creating s.
    3         220.194, F.S.; providing a credit against the
    4         corporate income tax for employment of a person
    5         previously convicted of a felony; providing
    6         requirements to receive the credit; providing
    7         exceptions for certain felons; providing an effective
    8         date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Section 220.194, Florida Statutes, is created to
   13  read:
   14         220.194 Employment of former felons tax credit.—
   15         (1) There shall be a credit of $1,000 allowed against the
   16  tax imposed by this chapter for wages paid to a person who has
   17  been convicted of a felony in this state and released from
   18  confinement if the following conditions are met:
   19         (a) The individual must have been employed on a full-time
   20  basis for a period of 6 months or more.
   21         (b) An employer may not have previously received a credit
   22  under this section for employment of that person.
   23         (2) The tax credit under this section is not available for
   24  employment of a person who is:
   25         (a) Classified as a violent career criminal, habitual
   26  felony offender, habitual violent felony offender, or three-time
   27  violent felony offender under s. 775.084.
   28         (b) Subject to registration as a sexual predator under s.
   29  775.21.
   30         (c) Subject to registration as a sexual offender under s.
   31  943.0435.
   32         Section 2. This act shall take effect January 1, 2012.