Florida Senate - 2016                                    SB 1024
       
       
        
       By Senator Bullard
       
       
       
       
       
       39-00914A-16                                          20161024__
    1                        A bill to be entitled                      
    2         An act relating to employment of felons; creating s.
    3         205.172, F.S.; providing a local business tax credit
    4         for employment of a person previously convicted of a
    5         felony; providing requirements to receive the credit;
    6         providing exceptions for certain felons; providing an
    7         effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Section 205.172, Florida Statutes, is created to
   12  read:
   13         205.172 Employment of former felons tax credit.—
   14         (1) For taxable years beginning on or after July 1, 2017,
   15  there shall be allowed a credit towards the costs of any receipt
   16  to engage in any business or occupation in the state which may
   17  be carried on mainly through the personal efforts of the
   18  receiptholder as a means of livelihood equal to the costs of any
   19  receipt or $1,000, whichever is lower, if the receiptholder has
   20  hired a person who has been convicted of a felony in this state
   21  and released from confinement and who has remained continuously
   22  employed by the receiptholder for at least 1 year. The credit
   23  may be taken only once per new employee. When the county or
   24  municipal business tax exceeds $1,000, the remainder of such tax
   25  in excess of $1,000 shall be paid by the receiptholder in the
   26  usual manner.
   27         (2) The credit under this section is not available for
   28  employment of a person who is:
   29         (a) Classified as a violent career criminal, habitual
   30  felony offender, habitual violent felony offender, or three-time
   31  violent felony offender under s. 775.084.
   32         (b) Subject to registration as a sexual predator under s.
   33  775.21.
   34         (c) Subject to registration as a sexual offender under s.
   35  943.0435.
   36         Section 2. This act shall take effect July 1, 2016.