Florida Senate - 2012 SB 490
By Senator Joyner
18-00564-12 2012490__
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
9 Be It Enacted by the Legislature of the State of Florida:
10
11 Section 1. Section 220.197, Florida Statutes, is created to
12 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.