HB 447

A bill to be entitled
2An act relating to green job creation; creating s.
3220.194, F.S.; providing definitions; providing
4definitional criteria that qualify a job for a green job
5corporate tax credit; providing tax credits against the
6corporate income tax for the creation of qualifying green
7jobs; specifying the amount of the tax credit for each
8green job created and the maximum number of jobs for which
9a taxpayer may claim a credit; limiting the availability
10of green job tax credits to a specified period of tax
11years; providing for carryover of the tax credit;
12restricting a taxpayer from taking more than one tax
13credit for the same job under certain circumstances;
14disqualifying jobs transferred from one location to
15another from tax credit eligibility; requiring the Agency
16for Workforce Innovation to establish a Green Collar Job
17Council; providing membership of the council; providing
18duties and responsibilities of the council; providing a
19definition; providing for annual reports of the council;
20providing an effective date.
22Be It Enacted by the Legislature of the State of Florida:
24     Section 1.  Section 220.194, Florida Statutes, is created
25to read:
26     220.194  Green job creation tax credit.-
27     (1)  Notwithstanding s. 220.03(1)(ff), for purposes of this
28section, the term:
29     (a)  "Green job" means employment in an industry relating
30to the field of renewable, alternative energies, including the
31manufacturing and operation of products used to generate
32electricity and other forms of energy from alternative sources,
33including hydrogen and fuel cell technology, landfill gas,
34geothermal heating systems, solar heating systems, hydropower
35systems, wind systems, and biomass and biofuel systems.
36     (b)  "Job" means the employment of an individual whose
37primary work activity is related directly to the field of
38renewable, alternative energies, requiring a minimum of either:
39     1.  Thirty-five hours of an employee's time per week for
40the entire normal year of such taxpayer's operations, which
41normal year must consist of at least 48 weeks; or
42     2.  One thousand six hundred and eighty hours per year.
43     (2)  For each taxable year commencing on or after January
441, 2012, and ending on or before January 1, 2017, a taxpayer is
45allowed a credit against the tax imposed under this chapter for
46each new green job created within the state by the taxpayer. The
47annual credit is $500 for the creation of each new green job
48with an annual salary of at least $50,000. Credits may be taken
49for the creation of up to a maximum of 350 green jobs in a
50single taxable year. The credit is available in the first
51taxable year after the job has been filled for at least one year
52and remains available for each succeeding taxable year that ends
53on or before January 1, 2017, provided the job is continuously
54filled during the respective taxable year. To qualify for the
55tax credit provided in this subsection, a taxpayer must
56demonstrate that the green job was created by the taxpayer and
57that the job was continuously filled in this state during the
58respective taxable year.
59     (3)  The total amount of credit taken in a taxable year
60under this section may not exceed the total amount of taxes
61imposed by this chapter for the taxable year in which the green
62job was continuously filled. If the amount of credit allowed
63exceeds the taxpayer's tax liability under this chapter for the
64taxable year, the amount that exceeds the tax liability may be
65carried over for credit against the income taxes of the taxpayer
66in each successive taxable year ending on or before January 1,
672017, or until the total amount of the tax credit has been
68taken, whichever occurs sooner.
69     (4)  If the taxpayer qualifies for a tax credit under this
70section for the creation of a green job in an enterprise zone
71and also qualifies for a credit for the creation of a new job in
72an enterprise zone under s. 220.181, the taxpayer may not claim
73a credit for creation of the same job under both sections.
74     (5)  A job created as the result of a job function being
75transferred from one location in this state to another location
76does not qualify for a tax credit under this section.
77     Section 2.  Green Collar Jobs Council.-
78     (1)  The Agency for Workforce Innovation shall establish a
79council known as the Green Collar Jobs Council, comprised of
80appropriate representatives from the existing membership of the
81board of directors and the councils and committees of Workforce
82Florida, Inc. The membership of the council includes, but is not
83limited to, individuals who represent the following interests:
84     (a)  K-12 education.
85     (b)  Postsecondary education.
86     (c)  Business.
87     (d)  Transportation.
88     (e)  Housing.
89     (f)  Employment development.
90     (2)  The council may consult with other state agencies,
91higher education representatives, local workforce investment
92boards, and industry representatives as well as philanthropic,
93nongovernmental, and environmental groups, as appropriate, in
94the development of a strategic initiative. As part of the
95strategic initiative, the council shall focus on developing the
96framework, funding, strategies, programs, policies,
97partnerships, and opportunities necessary to address the growing
98need for a highly skilled and well-trained workforce to meet the
99needs of the state's emerging green economy.
100     (3)  As part of developing a strategic initiative and
101fulfilling its mission, the council shall:
102     (a)  Assist in identifying and linking green collar job
103opportunities with workforce development training opportunities
104in local workforce investment areas and encourage regional
105collaboration among local workforce investment areas to meet
106regional economic demands.
107     (b)  Develop public, private, philanthropic, and
108nongovernmental partnerships to build and expand the state's
109workforce development programs, network, and infrastructure.
110     (c)  Provide policy guidance to the clean and green
111technology sectors for the creation of job training programs
112that help prepare specific populations, such as at-risk youth,
113displaced workers, veterans, formerly incarcerated individuals,
114and others facing barriers to employment.
115     (d)  Develop, collect, analyze, and distribute statewide
116and regional labor market data on the state's new and emerging
117green industries, including data on workforce needs, trends, and
118job growth.
119     (e)  Identify funding resources and recommend how to expand
120and leverage those funding resources.
121     (e)  Foster regional collaboration in the green economic
123     (4)  As used in this section, the term "green" means
124relating to the field of renewable, alternative energies,
125including the manufacturing and operation of products used to
126generate electricity and other forms of energy from alternative
127sources, including hydrogen and fuel cell technology, landfill
128gas, geothermal heating systems, solar heating systems,
129hydropower systems, wind systems, and biomass and biofuel
131     (5)  On or before June 30, 2012, and annually thereafter on
132or before June 30, the Agency for Workforce Innovation shall
133report to the Legislature on the status of the council's
134activities and its development of a green workforce strategic
136     Section 3.  This act shall take effect July 1, 2011.

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