Title: Employment of Felons

Summary: Provides corporate income tax credit for employment of person previously convicted of felony; provides requirements to receive credit; provides exceptions for certain felons.

Full Text:
An act relating to employment of felons; creating s. 220.197, F.S.; providing a corporate income tax credit for employment of a person previously convicted of a felony; providing requirements to receive the credit; providing exceptions for certain felons; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Section 220.197, Florida Statutes, is created to read: 220.197 Employment of former felons tax credit.-(1) For taxable years beginning on or after January 1, 2014, there shall be allowed a credit of $1,000 against the tax imposed under this chapter to any corporation that hires a person who has been con victed of a felony in this state and released from confinement and who remains continuously employed by the corporation for at least year. The credit may be taken only once per new employee. (2) The credit under this section is not available for employment of a person who is: (a) Classified as a violent career criminal, habitual felony offender, habitual violent felony offender, or three-time violent felony offender under s. 775.084. (b) Subject to registration as a sexual predator under s. 775.21. HB 2013 (c) Subject to registration as a sexual offender under s. 943.0435. Section 2. This act shall take effect January 1, 2014.