Florida Senate - 2021 SB 1708
By Senator Torres
15-01916-21 20211708__
1 A bill to be entitled
2 An act relating to the Urban High-Crime Area Job Tax
3 Credit Program; repealing s. 212.097, F.S., relating
4 to the Urban High-Crime Area Job Tax Credit Program;
5 amending ss. 220.1895 and 288.0655, F.S.; conforming
6 provisions to changes made by the act; providing an
7 effective date.
8
9 Be It Enacted by the Legislature of the State of Florida:
10
11 Section 1. Section 212.097, Florida Statutes, is repealed.
12 Section 2. Section 220.1895, Florida Statutes, is amended
13 to read:
14 220.1895 Rural Job Tax Credit and Urban High-Crime Area Job
15 Tax Credit.—There shall be allowed a credit against the tax
16 imposed by this chapter amounts approved by the Department of
17 Economic Opportunity pursuant to the Rural Job Tax Credit
18 Program in s. 212.098 and the Urban High-Crime Area Job Tax
19 Credit Program in s. 212.097. A corporation that uses its credit
20 against the tax imposed by this chapter may not take the credit
21 against the tax imposed by chapter 212. If any credit granted
22 under this section is not fully used in the first year for which
23 it becomes available, the unused amount may be carried forward
24 for a period not to exceed 5 years. The carryover may be used in
25 a subsequent year when the tax imposed by this chapter for such
26 year exceeds the credit for such year under this section after
27 applying the other credits and unused credit carryovers in the
28 order provided in s. 220.02(8).
29 Section 3. Subsection (4) of section 288.0655, Florida
30 Statutes, is amended to read:
31 288.0655 Rural Infrastructure Fund.—
32 (4) By September 1, 2021, the department shall, in
33 consultation with the organizations listed in subsection (3),
34 and other organizations, reevaluate existing guidelines and
35 criteria governing submission of applications for funding,
36 review and evaluation of such applications, and approval of
37 funding under this section. The department shall consider
38 factors including, but not limited to, the project’s potential
39 for enhanced job creation or increased capital investment, the
40 demonstration and level of local public and private commitment,
41 whether the project is located in a community development
42 corporation service area, or in an urban high-crime area as
43 designated under s. 212.097, the unemployment rate of the county
44 in which the project would be located, and the poverty rate of
45 the community.
46 Section 4. This act shall take effect July 1, 2021.