| 1 | A bill to be entitled |
| 2 | An act relating to employment of felons; creating s. |
| 3 | 220.197, F.S.; providing a tax credit for employment |
| 4 | of a person previously convicted of a felony; |
| 5 | providing requirements to receive the credit; |
| 6 | providing exceptions for certain felons; providing an |
| 7 | effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. Section 220.197, Florida Statutes, is created |
| 12 | to read: |
| 13 | 220.197 Employment of former felons tax credit.- |
| 14 | (1) For taxable years beginning on or after January 1, |
| 15 | 2013, a tax credit of $1,000 shall be allowed to a corporation |
| 16 | against any corporate income tax due under this chapter if the |
| 17 | corporation hires a person who has been convicted of a felony in |
| 18 | this state and released from confinement and who remains |
| 19 | continuously employed by the corporation for at least 1 year. |
| 20 | The tax credit may be taken only once per new employee. |
| 21 | (2) The tax credit under this section is not available for |
| 22 | employment of a person who is: |
| 23 | (a) Classified as a violent career criminal, habitual |
| 24 | felony offender, habitual violent felony offender, or three-time |
| 25 | violent felony offender under s. 775.084. |
| 26 | (b) Subject to registration as a sexual predator under s. |
| 27 | 775.21. |
| 28 | (c) Subject to registration as a sexual offender under s. |
| 29 | 943.0435. |
| 30 | Section 2. This act shall take effect January 1, 2013. |