Senate Bill sb1794

    Florida Senate - 2003                                  SB 1794

    By Senator Hill





    1-1225-03                                           See HB 419

  1                      A bill to be entitled

  2         An act relating to military service family

  3         relief; providing an act name; authorizing

  4         corporations to claim a credit against certain

  5         taxes for salaries paid to military reservists

  6         on active duty; providing a limitation;

  7         providing requirements; amending s. 115.14,

  8         F.S.; requiring certain employing authorities

  9         to supplement the military pay of certain

10         personnel under certain circumstances;

11         providing for retroactive operation; providing

12         an effective date.

13

14  Be It Enacted by the Legislature of the State of Florida:

15

16         Section 1.  This act may be cited as the "Military

17  Service Family Relief Act."

18         Section 2.  Corporation tax credits for salary paid to

19  military reservists while on active duty.--A corporation may

20  claim a credit against any corporate income tax liability or

21  sales tax liability in this state equal to any salary paid to

22  a military reservist while on active duty, as long as the

23  salary claimed for such person is not greater than the salary

24  paid to such person prior to being called to active duty minus

25  the amount of the military reservist's active duty base pay

26  and benefit package. In order to claim the credit, the

27  corporation shall provide documentation of the income and

28  military pay of such person.

29         Section 3.  Section 115.14, Florida Statutes, is

30  amended to read:

31

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                                  SB 1794
    1-1225-03                                           See HB 419




  1         115.14  Employees.--All employees of the state, the

  2  several counties of the state, and the municipalities or

  3  political subdivisions of the state may, in the discretion of

  4  the employing authority of such employee, be granted leave of

  5  absence under the terms of this law; upon such leave of

  6  absence being granted said employee shall enjoy the same

  7  rights and privileges as are hereby granted to officials under

  8  this law, insofar as may be. Notwithstanding the provisions of

  9  s. 115.09, the employing authority shall may supplement the

10  military pay of its officials and employees who are reservists

11  called to active military service for the first 30 days with

12  full pay and, thereafter, in an amount necessary to bring

13  their total salary, inclusive of their base military pay, to

14  the level earned at the time they were called to active

15  military duty. The employing authority may also, in its

16  discretion, continue to provide any health insurance and other

17  existing benefits to such officials and employees.

18         Section 4.  This act shall take effect upon becoming a

19  law and shall operate retroactively to January 1, 2003.

20

21

22

23

24

25

26

27

28

29

30

31

                                  2

CODING: Words stricken are deletions; words underlined are additions.