Florida Senate - 2016                          SENATOR AMENDMENT
       Bill No. CS for SB 7040
       
       
       
       
       
       
                                Ì5729600Î572960                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1/AD/2R         .                                
             02/18/2016 11:22 AM       .                                
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       Senator Detert moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 103 - 412
    4  and insert:
    5         Section 2. Section 115.01, Florida Statutes, is amended to
    6  read:
    7         115.01 Leave of absence for military service.—Any county or
    8  state official of the state, subject to the provisions and
    9  conditions hereinafter set forth, may be granted leave of
   10  absence from his or her office, to serve in the volunteer forces
   11  of the United States, or in the National Guard of any the state,
   12  or in the regular Army or Navy of the United States, when the
   13  same shall be called into active service of the United States
   14  during war between the United States and a foreign government.
   15         Section 3. Paragraph (p) of subsection (5) of section
   16  212.08, Florida Statutes, is amended to read:
   17         212.08 Sales, rental, use, consumption, distribution, and
   18  storage tax; specified exemptions.—The sale at retail, the
   19  rental, the use, the consumption, the distribution, and the
   20  storage to be used or consumed in this state of the following
   21  are hereby specifically exempt from the tax imposed by this
   22  chapter.
   23         (5) EXEMPTIONS; ACCOUNT OF USE.—
   24         (p) Community contribution tax credit for donations.—
   25         1. Authorization.—Persons who are registered with the
   26  department under s. 212.18 to collect or remit sales or use tax
   27  and who make donations to eligible sponsors are eligible for tax
   28  credits against their state sales and use tax liabilities as
   29  provided in this paragraph:
   30         a. The credit shall be computed as 50 percent of the
   31  person’s approved annual community contribution.
   32         b. The credit shall be granted as a refund against state
   33  sales and use taxes reported on returns and remitted in the 12
   34  months preceding the date of application to the department for
   35  the credit as required in sub-subparagraph 3.c. If the annual
   36  credit is not fully used through such refund because of
   37  insufficient tax payments during the applicable 12-month period,
   38  the unused amount may be included in an application for a refund
   39  made pursuant to sub-subparagraph 3.c. in subsequent years
   40  against the total tax payments made for such year. Carryover
   41  credits may be applied for a 3-year period without regard to any
   42  time limitation that would otherwise apply under s. 215.26.
   43         c. A person may not receive more than $200,000 in annual
   44  tax credits for all approved community contributions made in any
   45  one year.
   46         d. All proposals for the granting of the tax credit require
   47  the prior approval of the Department of Economic Opportunity.
   48         e. The total amount of tax credits which may be granted for
   49  all programs approved under this paragraph, s. 220.183, and s.
   50  624.5105 is $18.4 million in the 2015-2016 fiscal year, $21.4
   51  million in the 2016-2017 fiscal year, and $21.4 million in the
   52  2017-2018 fiscal year for projects that provide housing
   53  opportunities for persons with special needs or homeownership
   54  opportunities for low-income households or very-low-income
   55  households and $3.5 million annually for all other projects. As
   56  used in this paragraph, the term “person with special needs” has
   57  the same meaning as in s. 420.0004 and the terms “low-income
   58  person,” “low-income household,” “very-low-income person,” and
   59  “very-low-income household” have the same meanings as in s.
   60  420.9071.
   61         f. A person who is eligible to receive the credit provided
   62  in this paragraph, s. 220.183, or s. 624.5105 may receive the
   63  credit only under one section of the person’s choice.
   64         2. Eligibility requirements.—
   65         a. A community contribution by a person must be in the
   66  following form:
   67         (I) Cash or other liquid assets;
   68         (II) Real property;
   69         (III) Goods or inventory; or
   70         (IV) Other physical resources identified by the Department
   71  of Economic Opportunity.
   72         b. All community contributions must be reserved exclusively
   73  for use in a project. As used in this sub-subparagraph, the term
   74  “project” means activity undertaken by an eligible sponsor which
   75  is designed to construct, improve, or substantially rehabilitate
   76  housing that is affordable to low-income households or very-low
   77  income households; designed to provide housing opportunities for
   78  persons with special needs; designed to provide commercial,
   79  industrial, or public resources and facilities; or designed to
   80  improve entrepreneurial and job-development opportunities for
   81  low-income persons. A project may be the investment necessary to
   82  increase access to high-speed broadband capability in a rural
   83  community that had an enterprise zone designated pursuant to
   84  chapter 290 as of May 1, 2015, including projects that result in
   85  improvements to communications assets that are owned by a
   86  business. A project may include the provision of museum
   87  educational programs and materials that are directly related to
   88  a project approved between January 1, 1996, and December 31,
   89  1999, and located in an area which was in an enterprise zone
   90  designated pursuant to s. 290.0065 as of May 1, 2015. This
   91  paragraph does not preclude projects that propose to construct
   92  or rehabilitate housing for low-income households or very-low
   93  income households on scattered sites or housing opportunities
   94  for persons with special needs. With respect to housing,
   95  contributions may be used to pay the following eligible special
   96  needs, low-income, and very-low-income housing-related
   97  activities:
   98         (I) Project development impact and management fees for
   99  special needs, low-income, or very-low-income housing projects;
  100         (II) Down payment and closing costs for persons with
  101  special needs, low-income persons, and very-low-income persons;
  102         (III) Administrative costs, including housing counseling
  103  and marketing fees, not to exceed 10 percent of the community
  104  contribution, directly related to special needs, low-income, or
  105  very-low-income projects; and
  106         (IV) Removal of liens recorded against residential property
  107  by municipal, county, or special district local governments if
  108  satisfaction of the lien is a necessary precedent to the
  109  transfer of the property to a low-income person or very-low
  110  income person for the purpose of promoting home ownership.
  111  Contributions for lien removal must be received from a
  112  nonrelated third party.
  113         c. The project must be undertaken by an “eligible sponsor,”
  114  which includes:
  115         (I) A community action program;
  116         (II) A nonprofit community-based development organization
  117  whose mission is the provision of housing for persons with
  118  specials needs, low-income households, or very-low-income
  119  households or increasing entrepreneurial and job-development
  120  opportunities for low-income persons;
  121         (III) A neighborhood housing services corporation;
  122         (IV) A local housing authority created under chapter 421;
  123         (V) A community redevelopment agency created under s.
  124  163.356;
  125         (VI) A historic preservation district agency or
  126  organization;
  127         (VII) A local regional workforce development board;
  128         (VIII) A direct-support organization as provided in s.
  129  1009.983;
  130         (IX) An enterprise zone development agency created under s.
  131  290.0056;
  132         (X) A community-based organization incorporated under
  133  chapter 617 which is recognized as educational, charitable, or
  134  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
  135  and whose bylaws and articles of incorporation include
  136  affordable housing, economic development, or community
  137  development as the primary mission of the corporation;
  138         (XI) Units of local government;
  139         (XII) Units of state government; or
  140         (XIII) Any other agency that the Department of Economic
  141  Opportunity designates by rule.
  142  
  143  A contributing person may not have a financial interest in the
  144  eligible sponsor.
  145         d. The project must be located in an area which was in an
  146  enterprise zone designated pursuant to chapter 290 as of May 1,
  147  2015, or a Front Porch Florida Community, unless the project
  148  increases access to high-speed broadband capability in a rural
  149  community that had an enterprise zone designated pursuant to
  150  chapter 290 as of May 1, 2015, but is physically located outside
  151  the designated rural zone boundaries. Any project designed to
  152  construct or rehabilitate housing for low-income households or
  153  very-low-income households or housing opportunities for persons
  154  with special needs is exempt from the area requirement of this
  155  sub-subparagraph.
  156         e.(I) If, during the first 10 business days of the state
  157  fiscal year, eligible tax credit applications for projects that
  158  provide housing opportunities for persons with special needs or
  159  homeownership opportunities for low-income households or very
  160  low-income households are received for less than the annual tax
  161  credits available for those projects, the Department of Economic
  162  Opportunity shall grant tax credits for those applications and
  163  grant remaining tax credits on a first-come, first-served basis
  164  for subsequent eligible applications received before the end of
  165  the state fiscal year. If, during the first 10 business days of
  166  the state fiscal year, eligible tax credit applications for
  167  projects that provide housing opportunities for persons with
  168  special needs or homeownership opportunities for low-income
  169  households or very-low-income households are received for more
  170  than the annual tax credits available for those projects, the
  171  Department of Economic Opportunity shall grant the tax credits
  172  for those applications as follows:
  173         (A) If tax credit applications submitted for approved
  174  projects of an eligible sponsor do not exceed $200,000 in total,
  175  the credits shall be granted in full if the tax credit
  176  applications are approved.
  177         (B) If tax credit applications submitted for approved
  178  projects of an eligible sponsor exceed $200,000 in total, the
  179  amount of tax credits granted pursuant to sub-sub-sub
  180  subparagraph (A) shall be subtracted from the amount of
  181  available tax credits, and the remaining credits shall be
  182  granted to each approved tax credit application on a pro rata
  183  basis.
  184         (II) If, during the first 10 business days of the state
  185  fiscal year, eligible tax credit applications for projects other
  186  than those that provide housing opportunities for persons with
  187  special needs or homeownership opportunities for low-income
  188  households or very-low-income households are received for less
  189  than the annual tax credits available for those projects, the
  190  Department of Economic Opportunity shall grant tax credits for
  191  those applications and shall grant remaining tax credits on a
  192  first-come, first-served basis for subsequent eligible
  193  applications received before the end of the state fiscal year.
  194  If, during the first 10 business days of the state fiscal year,
  195  eligible tax credit applications for projects other than those
  196  that provide housing opportunities for persons with special
  197  needs or homeownership opportunities for low-income households
  198  or very-low-income households are received for more than the
  199  annual tax credits available for those projects, the Department
  200  of Economic Opportunity shall grant the tax credits for those
  201  applications on a pro rata basis.
  202         3. Application requirements.—
  203         a. An eligible sponsor seeking to participate in this
  204  program must submit a proposal to the Department of Economic
  205  Opportunity which sets forth the name of the sponsor, a
  206  description of the project, and the area in which the project is
  207  located, together with such supporting information as is
  208  prescribed by rule. The proposal must also contain a resolution
  209  from the local governmental unit in which the project is located
  210  certifying that the project is consistent with local plans and
  211  regulations.
  212         b. A person seeking to participate in this program must
  213  submit an application for tax credit to the Department of
  214  Economic Opportunity which sets forth the name of the sponsor, a
  215  description of the project, and the type, value, and purpose of
  216  the contribution. The sponsor shall verify, in writing, the
  217  terms of the application and indicate its receipt of the
  218  contribution, and such verification must accompany the
  219  application for tax credit. The person must submit a separate
  220  tax credit application to the Department of Economic Opportunity
  221  for each individual contribution that it makes to each
  222  individual project.
  223         c. A person who has received notification from the
  224  Department of Economic Opportunity that a tax credit has been
  225  approved must apply to the department to receive the refund.
  226  Application must be made on the form prescribed for claiming
  227  refunds of sales and use taxes and be accompanied by a copy of
  228  the notification. A person may submit only one application for
  229  refund to the department within a 12-month period.
  230         4. Administration.—
  231         a. The Department of Economic Opportunity may adopt rules
  232  necessary to administer this paragraph, including rules for the
  233  approval or disapproval of proposals by a person.
  234         b. The decision of the Department of Economic Opportunity
  235  must be in writing, and, if approved, the notification shall
  236  state the maximum credit allowable to the person. Upon approval,
  237  the Department of Economic Opportunity shall transmit a copy of
  238  the decision to the department.
  239         c. The Department of Economic Opportunity shall
  240  periodically monitor all projects in a manner consistent with
  241  available resources to ensure that resources are used in
  242  accordance with this paragraph; however, each project must be
  243  reviewed at least once every 2 years.
  244         d. The Department of Economic Opportunity shall, in
  245  consultation with the statewide and regional housing and
  246  financial intermediaries, market the availability of the
  247  community contribution tax credit program to community-based
  248  organizations.
  249         5. Expiration.—This paragraph expires June 30, 2018;
  250  however, any accrued credit carryover that is unused on that
  251  date may be used until the expiration of the 3-year carryover
  252  period for such credit.
  253         Section 4. Paragraph (c) of subsection (2) of section
  254  220.183, Florida Statutes, is amended to read:
  255         220.183 Community contribution tax credit.—
  256         (2) ELIGIBILITY REQUIREMENTS.—
  257         (c) The project must be undertaken by an “eligible
  258  sponsor,” defined here as:
  259         1. A community action program;
  260         2. A nonprofit community-based development organization
  261  whose mission is the provision of housing for persons with
  262  special needs or low-income or very-low-income households or
  263  increasing entrepreneurial and job-development opportunities for
  264  low-income persons;
  265         3. A neighborhood housing services corporation;
  266         4. A local housing authority, created pursuant to chapter
  267  421;
  268         5. A community redevelopment agency, created pursuant to s.
  269  163.356;
  270         6. A historic preservation district agency or organization;
  271         7. A local regional workforce development board;
  272         8. A direct-support organization as provided in s.
  273  1009.983;
  274         9. An enterprise zone development agency created pursuant
  275  to s. 290.0056;
  276         10. A community-based organization incorporated under
  277  chapter 617 which is recognized as educational, charitable, or
  278  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
  279  and whose bylaws and articles of incorporation include
  280  affordable housing, economic development, or community
  281  development as the primary mission of the corporation;
  282         11. Units of local government;
  283         12. Units of state government; or
  284         13. Such other agency as the Department of Economic
  285  Opportunity may, from time to time, designate by rule.
  286  
  287  In no event shall a contributing business firm have a financial
  288  interest in the eligible sponsor.
  289         Section 5. Paragraph (l) of subsection (2) of section
  290  250.10, Florida Statutes, is amended to read:
  291         250.10 Appointment and duties of the Adjutant General.—
  292         (2) The Adjutant General shall:
  293         (l) Subject to annual appropriations, administer youth
  294  About Face programs and adult Forward March programs at sites to
  295  be selected by the Adjutant General. Both programs must provide
  296  schoolwork assistance, focusing on the skills needed to master
  297  basic high school competencies and functional life skills,
  298  including teaching students to work effectively in groups;
  299  providing basic instruction in computer skills; teaching basic
  300  problem-solving, decisionmaking, and reasoning skills; teaching
  301  how the business world and free enterprise work through computer
  302  simulations; and teaching home finance and budgeting and other
  303  daily living skills.
  304         1. About Face is a summer and year-round after-school life
  305  preparation program for economically disadvantaged and at-risk
  306  youths from 13 through 17 years of age. The program must provide
  307  training in academic study skills, and the basic skills that
  308  businesses require for employment consideration.
  309         2. Forward March is a job-readiness program for
  310  economically disadvantaged participants who are directed to
  311  Forward March by the local regional workforce development
  312  boards. The Forward March program shall provide training on
  313  topics that directly relate to the skills required for real
  314  world success. The program shall emphasize functional life
  315  skills, computer literacy, interpersonal relationships,
  316  critical-thinking skills, business skills, preemployment and
  317  work maturity skills, job-search skills, exploring careers
  318  activities, how to be a successful and effective employee, and
  319  some job-specific skills. The program also shall provide
  320  extensive opportunities for participants to practice generic job
  321  skills in a supervised work setting. Upon completion of the
  322  program, Forward March shall return participants to the local
  323  regional workforce development boards for placement in a job
  324  placement pool.
  325         Section 6. Subsection (1) of section 250.482, Florida
  326  Statutes, is amended to read:
  327         250.482 Troops ordered into state active service; not to be
  328  penalized by employers and postsecondary institutions.—
  329         (1) If a member of the National Guard is ordered into state
  330  active duty pursuant to this chapter or into active duty as
  331  defined by the law of any other state, a private or public
  332  employer, or an employing or appointing authority of this state,
  333  its counties, school districts, municipalities, political
  334  subdivisions, career centers, community colleges, or
  335  universities, may not discharge, reprimand, or in any other way
  336  penalize such member because of his or her absence by reason of
  337  state active duty.
  338         Section 7. Section 250.81, Florida Statutes, is amended to
  339  read:
  340         250.81 Legislative intent.—It is the intent of the
  341  Legislature that men and women who serve in the National Guard
  342  of any state Florida National Guard, the United States Armed
  343  Forces, and Armed Forces Reserves understand their rights under
  344  applicable state and federal laws. Further, it is the intent of
  345  the Legislature that Florida residents and businesses understand
  346  the rights afforded to the men and women who volunteer their
  347  time and sacrifice their lives to protect the freedoms granted
  348  by the Constitutions of the United States and the State of
  349  Florida.
  350  
  351  ================= T I T L E  A M E N D M E N T ================
  352  And the title is amended as follows:
  353         Delete lines 2 - 8
  354  and insert:
  355         An act relating to workforce development; amending s.
  356         20.60, F.S.; conforming provisions to changes made by
  357         the act; amending s. 115.01, F.S.; authorizing a
  358         county or state official to be granted leave of
  359         absence from his or her office to serve in the
  360         National Guard of any state; amending ss. 212.08,
  361         220.183, and 250.10, F.S.; conforming provisions to
  362         changes made by the act; amending s. 250.482, F.S.;
  363         revising applicability of provisions with respect to
  364         immunity from penalization by employers for National
  365         Guard members ordered into state active duty; amending
  366         s. 250.81, F.S.; revising legislative intent; amending
  367         ss. 288.047, 290.0056, 322.34, 341.052, 414.045,
  368         414.065, 414.085, 414.095, 414.105, 414.106, 414.295,
  369         420.623, 420.624, 427.013, 427.0155, 427.0157,
  370         433.091, and 443.1116, F.S.; conforming provisions to
  371         changes made by the act; amending s.