| 1 | A bill to be entitled |
| 2 | An act relating to green job creation; creating s. |
| 3 | 220.194, F.S.; providing definitions; providing |
| 4 | definitional criteria that qualify a job for a green job |
| 5 | corporate tax credit; providing tax credits against the |
| 6 | corporate income tax for the creation of qualifying green |
| 7 | jobs; specifying the amount of the tax credit for each |
| 8 | green job created and the maximum number of jobs for which |
| 9 | a taxpayer may claim a credit; limiting the availability |
| 10 | of green job tax credits to a specified period of tax |
| 11 | years; providing for carryover of the tax credit; |
| 12 | restricting a taxpayer from taking more than one tax |
| 13 | credit for the same job under certain circumstances; |
| 14 | disqualifying jobs transferred from one location to |
| 15 | another from tax credit eligibility; requiring the Agency |
| 16 | for Workforce Innovation to establish a Green Collar Job |
| 17 | Council; providing membership of the council; providing |
| 18 | duties and responsibilities of the council; providing a |
| 19 | definition; providing for annual reports of the council; |
| 20 | providing an effective date. |
| 21 |
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| 22 | Be It Enacted by the Legislature of the State of Florida: |
| 23 |
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| 24 | Section 1. Section 220.194, Florida Statutes, is created |
| 25 | to read: |
| 26 | 220.194 Green job creation tax credit.- |
| 27 | (1) Notwithstanding s. 220.03(1)(ff), for purposes of this |
| 28 | section, the term: |
| 29 | (a) "Green job" means employment in an industry relating |
| 30 | to the field of renewable, alternative energies, including the |
| 31 | manufacturing and operation of products used to generate |
| 32 | electricity and other forms of energy from alternative sources, |
| 33 | including hydrogen and fuel cell technology, landfill gas, |
| 34 | geothermal heating systems, solar heating systems, hydropower |
| 35 | systems, wind systems, and biomass and biofuel systems. |
| 36 | (b) "Job" means the employment of an individual whose |
| 37 | primary work activity is related directly to the field of |
| 38 | renewable, alternative energies, requiring a minimum of either: |
| 39 | 1. Thirty-five hours of an employee's time per week for |
| 40 | the entire normal year of such taxpayer's operations, which |
| 41 | normal year must consist of at least 48 weeks; or |
| 42 | 2. One thousand six hundred and eighty hours per year. |
| 43 | (2) For each taxable year commencing on or after January |
| 44 | 1, 2012, and ending on or before January 1, 2017, a taxpayer is |
| 45 | allowed a credit against the tax imposed under this chapter for |
| 46 | each new green job created within the state by the taxpayer. The |
| 47 | annual credit is $500 for the creation of each new green job |
| 48 | with an annual salary of at least $50,000. Credits may be taken |
| 49 | for the creation of up to a maximum of 350 green jobs in a |
| 50 | single taxable year. The credit is available in the first |
| 51 | taxable year after the job has been filled for at least one year |
| 52 | and remains available for each succeeding taxable year that ends |
| 53 | on or before January 1, 2017, provided the job is continuously |
| 54 | filled during the respective taxable year. To qualify for the |
| 55 | tax credit provided in this subsection, a taxpayer must |
| 56 | demonstrate that the green job was created by the taxpayer and |
| 57 | that the job was continuously filled in this state during the |
| 58 | respective taxable year. |
| 59 | (3) The total amount of credit taken in a taxable year |
| 60 | under this section may not exceed the total amount of taxes |
| 61 | imposed by this chapter for the taxable year in which the green |
| 62 | job was continuously filled. If the amount of credit allowed |
| 63 | exceeds the taxpayer's tax liability under this chapter for the |
| 64 | taxable year, the amount that exceeds the tax liability may be |
| 65 | carried over for credit against the income taxes of the taxpayer |
| 66 | in each successive taxable year ending on or before January 1, |
| 67 | 2017, or until the total amount of the tax credit has been |
| 68 | taken, whichever occurs sooner. |
| 69 | (4) If the taxpayer qualifies for a tax credit under this |
| 70 | section for the creation of a green job in an enterprise zone |
| 71 | and also qualifies for a credit for the creation of a new job in |
| 72 | an enterprise zone under s. 220.181, the taxpayer may not claim |
| 73 | a credit for creation of the same job under both sections. |
| 74 | (5) A job created as the result of a job function being |
| 75 | transferred from one location in this state to another location |
| 76 | does not qualify for a tax credit under this section. |
| 77 | Section 2. Green Collar Jobs Council.- |
| 78 | (1) The Agency for Workforce Innovation shall establish a |
| 79 | council known as the Green Collar Jobs Council, comprised of |
| 80 | appropriate representatives from the existing membership of the |
| 81 | board of directors and the councils and committees of Workforce |
| 82 | Florida, Inc. The membership of the council includes, but is not |
| 83 | limited to, individuals who represent the following interests: |
| 84 | (a) K-12 education. |
| 85 | (b) Postsecondary education. |
| 86 | (c) Business. |
| 87 | (d) Transportation. |
| 88 | (e) Housing. |
| 89 | (f) Employment development. |
| 90 | (2) The council may consult with other state agencies, |
| 91 | higher education representatives, local workforce investment |
| 92 | boards, and industry representatives as well as philanthropic, |
| 93 | nongovernmental, and environmental groups, as appropriate, in |
| 94 | the development of a strategic initiative. As part of the |
| 95 | strategic initiative, the council shall focus on developing the |
| 96 | framework, funding, strategies, programs, policies, |
| 97 | partnerships, and opportunities necessary to address the growing |
| 98 | need for a highly skilled and well-trained workforce to meet the |
| 99 | needs of the state's emerging green economy. |
| 100 | (3) As part of developing a strategic initiative and |
| 101 | fulfilling its mission, the council shall: |
| 102 | (a) Assist in identifying and linking green collar job |
| 103 | opportunities with workforce development training opportunities |
| 104 | in local workforce investment areas and encourage regional |
| 105 | collaboration among local workforce investment areas to meet |
| 106 | regional economic demands. |
| 107 | (b) Develop public, private, philanthropic, and |
| 108 | nongovernmental partnerships to build and expand the state's |
| 109 | workforce development programs, network, and infrastructure. |
| 110 | (c) Provide policy guidance to the clean and green |
| 111 | technology sectors for the creation of job training programs |
| 112 | that help prepare specific populations, such as at-risk youth, |
| 113 | displaced workers, veterans, formerly incarcerated individuals, |
| 114 | and others facing barriers to employment. |
| 115 | (d) Develop, collect, analyze, and distribute statewide |
| 116 | and regional labor market data on the state's new and emerging |
| 117 | green industries, including data on workforce needs, trends, and |
| 118 | job growth. |
| 119 | (e) Identify funding resources and recommend how to expand |
| 120 | and leverage those funding resources. |
| 121 | (e) Foster regional collaboration in the green economic |
| 122 | sector. |
| 123 | (4) As used in this section, the term "green" means |
| 124 | relating to the field of renewable, alternative energies, |
| 125 | including the manufacturing and operation of products used to |
| 126 | generate electricity and other forms of energy from alternative |
| 127 | sources, including hydrogen and fuel cell technology, landfill |
| 128 | gas, geothermal heating systems, solar heating systems, |
| 129 | hydropower systems, wind systems, and biomass and biofuel |
| 130 | systems. |
| 131 | (5) On or before June 30, 2012, and annually thereafter on |
| 132 | or before June 30, the Agency for Workforce Innovation shall |
| 133 | report to the Legislature on the status of the council's |
| 134 | activities and its development of a green workforce strategic |
| 135 | initiative. |
| 136 | Section 3. This act shall take effect July 1, 2011. |